Segment Reporting

3 Months Ended

Apr. 30, 2025

9.	SEGMENT REPORTING

We organize and manage our business by the following two segments which meet the definition of reportable segments under ASC280-10, Segment Reporting: Sales of Goods and Services. These segments are based on the customer type of products or services provided and are the same as our business units. Separate financial information is available and regularly reviewed by our chief operating officer- decision maker, who is our chief executive officer, in making resource allocation decisions for our segments. Our chief operating officer- decision maker evaluates segment performance to the GAAP measure of gross profit.

		Three Months
		Ended
		April 30,
		2025		2024

Net sales
Pocono Pharmaceuticals	$	667,432	$	408,532
4P Therapeutics		-		-
		667,432		408,532
Gross profit
Pocono Pharmaceuticals		251,981		164,786
4P Therapeutics		-		-
		251,981		164,786
Operating expenses
Selling, general and administrative-Pocono Pharmaceuticals		151,528		154,394
Selling, general and administrative-4P Therapeutics		19,999		24,354
Selling, general and administrative-Corporate		810,525		900,980
Research and development-4P Therapeutics		683,426		974,535
		1,665,478		2,054,263
Depreciation and Amortization
Pocono Pharmaceuticals	$	48,213	$	56,823
Corporate		-		3,011
4P Therapeutics		9,267		9,267
	$	57,480	$	69,101

The following table presents information about net sales and property and equipment, net of accumulated depreciation, in the United States and elsewhere.

	Three Months
	Ended
	April 30,
	2025		2024
Net sales
United States	$	667,432	$	408,532
Outside the United States		-		-
	$	667,432	$	408,532

		April 30,		January 31,
		2025		2025
Property and equipment, net of accumulated depreciation
United States	$	658,073	$	695,063
Outside the United States		-		-
	$	658,073	$	695,063
Assets
Corporate	$	2,869,688	$	4,205,577
Pocono Pharmaceuticals		1,427,893		1,404,285
4P Therapeutics		1,854,600		1,859,793
	$	6,152,181	$	7,469,655

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

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